Amounts for Materials

Big Timber Furniture Company manufactures furniture. Big Timber Furniture uses a job order cost system. Balances on June 1 from the materials ledger are as follows:

Fabric	$20,900
Polyester filling	6,300
Lumber	46,800
Glue	2,000

The materials purchased during June are summarized from the receiving reports as follows:

Fabric	$102,400
Polyester filling	142,300
Lumber	280,600
Glue	9,700

Materials were requisitioned to individual jobs as follows:

Fabric		Polyester Filling		Lumber		Glue		Total
Job 101	$36,900		$46,500		$124,400				$207,800
Job 102	28,400		50,600		108,900				187,900
Job 103	26,200		34,300		60,500				121,000
Factory overhead-indirect materials							$4,800		4,800
Total	$91,500		$131,400		$293,800		$4,800		$521,500

The glue is not a significant cost, so it is treated as indirect materials (factory overhead).

a. Determine the total purchase of materials in June. $ 535,000

b. Determine the amounts of materials transferred to Work in Process and Factory Overhead for the requisition of materials in June.

Materials transferred to Work in Process Need help with this!	$
Materials transferred to Factory Overhead 4,800	$